PENGARUH PENERAPAN APPLIKASI E-SYSTEM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The research aimed to find out the effect of implementation of tax application of e-system and tax sanction on
level of personal tax payer’s comliance of tax service office,sukomanunggal, surabaya. The system which was
made by directorate general of taxes, namely e-registration, e-billinbg, and e-filling programs aimed to facilitate
taxpayers in registed, depositing and submitting annual income tax return. The research was quantitative.
Moreover, the population was personal taxpayers which registered at tax service office, sukomanunggal,
surabaya. Futhermore, the data collection technique used incidental sampling, in which its sampling was based
on accidental meeting with research could be used as respondents. In line with, there were 43 respondents as
sample. Addionally, the data instrumen in data collection method was questionnaire. In addition, the data
analysis technique used multiple linear regression with SPSS from hypothesis testing, it concluded the
implementation of tax application of e-system and tax service office, sukomanunggal, surabaya. The meant, the
implementation of tax application of e-system, which had been applied could provide deterrent effect so that thye
taxpayers would be more obident.
Keywoard: implementation tax of e-system, sp, level of taxpayers compliance